Leviticus 27:23

Then the priest shall reckon unto him the worth of thy estimation, [even] unto the year of jubilee,.... The priest was to estimate the field of purchase sanctified, and set a price upon it according to the best of his judgment, and give it to the person that sanctified it, or whoever would redeem it; and this estimate was made, according to the number of years there were to the year of jubilee:

and he shall give thine estimation in that day; the price set upon the field by the priest immediately, either the sanctifier, but without adding the fifth part, as in Leviticus 27:19; so Maimonides g observes, or any other purchaser:

[as] a holy thing unto the Lord; to sacred uses, as the repairs of the temple, c. to which the purchase money was appropriated.

g Hilchot Eracin, c. 4. sect. 26.